Oktavia, Reni (2017) The Impact Of An Implementation Performance Based Budgeting (PBB) On An Efficiency Of Financial Performance On Local Governance In Indonesia. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 6 (8). pp. 214-220. ISSN 277-8616

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Abstract

The objectives of this research are first, to measure an efficiency of local governance financial performance before and afte r an implementation of performance based budgeting, and the second, to empirically examine of an implementation of performance bas ed budgeting on an increasing efficiency of all local governance in Indonesia. The measurement of efficiency of local governance in Indonesia wi ll be hand on an Data Envelopment Analysis (DEA) method. Some result of this research showed that after implemen tation performance based budgeting have increased an efficiency of financial performance on local governance as a whole, and on kabupaten governance, but have a negative effect t oward an increased efficiency of financial performance on state and city gover nance. The last result of this research indicate that the differences of mean of financial performance efficiency was influenced by differences of local government types.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Reni Reni Oktavia
Date Deposited: 18 Nov 2019 10:08
Last Modified: 18 Nov 2019 10:08
URI: http://repository.lppm.unila.ac.id/id/eprint/16510

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